Section 71H — Inheritance Tax Act 1984: Sections 71A to 71G: meaning of “parent”

Sections 71A to 71G: meaning of “parent” 71H 1 In sections 71A to 71G above “ parent ” includes step-parent.

2 For the purposes of sections 71A to 71G above, a deceased individual (“D”) shall be taken to have been a parent of another individual (“Y”) if, immediately before D died, D had—

a parental responsibility for Y under the law of England and Wales, b parental responsibilities in relation to Y under the law of Scotland, or c parental responsibility for Y under the law of Northern Ireland.

3 In subsection (2)(a) above “ parental responsibility ” has the same meaning as in the Children Act 1989.

4 In subsection (2)(b) above “ parental responsibilities ” has the meaning given by section 1(3) of the Children (Scotland) Act 1995.

5 In subsection (2)(c) above “ parental responsibility ” has the same meaning as in the Children (Northern Ireland) Order 1995.